OFFICE OF THE COMISSIONER OF CUSTOMS (IMPORT)
JAWAHARLAL NEHRU CUSTOM HOUSE, SHEVA.
F.No. EDI-100/02-03 JNCH Date : 22.09.2003
PUBLIC NOTICE NO. 86/2003
Subject : Mandatory declaration of RITC Code Number while filing Cess
Shipping Bills – reg.
Attention of all Exporters, CHAs and Members of the Trade is invited to the Public Notices No. 40/2003 dated 28.05.2003 and 55/2003 dated 25.06.2003 regarding online processing of all categories of Shipping Bills including dutiable Shipping Bills where Cess is levied.
2. The RITC Code Number has now been
linked with the Cess Schedule. Hence it is now mandatory for all Exporters to
declare the RITC Code Number while filling the Common Declaration Form. The
RITC code numbers are made available at the helpdesk in the
3. The Export Cess Directory is based on 8-digit Customs Nomenclature.
The RITC directory in the Export system has now adopted the 8- digit HS Tariff Heading of First Schedule to CTA,75. Therefore, the descriptions indicated in the First Schedule to CTA,75 may be referred to for RITC classification of export goods.
The declaration of levy of cess should invariably be made while filing the Shipping Bills. In case the cess is not declared the officers at the time of examination/LEO etc would be alerted. In case the cess is found to be leviable, the S/B would require to be amended by an amendment procedure at the Service Centre and could, therefore, delay shipments.
In the Cess Directory the titles of the columns are as under:
RITC_Code - It is 8-digit heading of the First Schedule to Customs Tariff Act, 1975 .
Cess_Sr.NO - It is the Sr.No. of the Act under which the cess is leviable. The list of the Acts is as per ANNEXURE.
Cess_Flag - It is the Flag in the system for calculation purposes. Flag 1 for Ad-Val rate, Flag 2 where cess is based on Tariff Value and Flag 3 for specific rate of cess.
Rate - Ad-Val rate
Sp.Rate - Specific rate of Cess
UQC - Unit of measurement for specific rate
Tariff_value - Tariff value on the basis of which the cess is calculated
UQC - Unit of measurement on the basis of Tariff Value is applicable.
4. Any difficulty faced in the implementation of the Public Notice may be brought to the notice of the concerned Dy./Asstt. Commissioner of Customs of Export Department. For system related problem, the Trade may approach Dy. Commissioner/ Joint Commissioner, EDI, Jawaharlal Nehru Custom House.
Commissioner of Customs (Import),
Jawaharlal Nehru Custom House.
Joint Commissioner of Customs (EDI),
Jawaharlal Nehru Custom House.
List of Acts under which Cess is leviable on Export goods ( Cess_Sr.NO )
1. Second Schedule to Customs Tariff Act
2. The Tea Act,1953
4. The Produce Cess Act, 1966
5. The Coffee Act, 1942
6. The Agriculture Produce Cess Act, 1940
7. The Mica Mines Labour Welfare Act, 1946
8. The Coir Industries Act, 1953
9. The Iron
10. The Spices Cess Act,1986
11. The Marine Products Export Development Authority Act,1972
12. The Tobacco Cess Act, 1975
13. The Agriculture and Processed Food Products Export Cess Act, 1985